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(1) If the value of a property exceeds a predetermined margin, a property owner may sell the property. The property owner then incurs liability for payment of the difference between the value of the property and the margin amount. (2) In this section, “property” has the same meaning as in section 5329 by-law.

(3) If the amount of an assessment on a property exceeds the value of the property, the amount of the assessment must be paid to the government in equal monthly instalments beginning one month before the due date for payment of the value of the property to the government.

(4) If this section applies, the amount paid must be on the following schedule:

(a) a monthly instalment of $7 for a single property;

(b) a monthly instalment of $10 for a single property where the value of the property has a value of more than $10;

(c) a monthly instalment of $15 for a single property if the value of the property has an initial value of less than $15 but not less than $20 and the assessed value of the property has an initial value of less than $20 and the assessment is made after December 31, 2005;

(d) a monthly instalment of $20 for a single property if the value of the property has an initial value of less than $20 but not less than $25; and

(e) a monthly instalment of $30 for a single property if the value of the property has an initial value of less than $25 and the assessed value of the property has an initial value of less than $30, the owner’s liability under subsection (3) may be calculated by multiplying the sum of the instalments under paragraphs (a) to (e) by the annual average housing prices at the time of the assessment by which the assessed value of the property would have been the greater of:

(i) two times the annual average housing prices at the time of the assessment; or

(ia) the annual average housing prices at the time of the assessment multiplied by two.

(5) Subject to subsection (6), where, within six months after receiving a notice under subsection (3), the owner establishes that the amount paid is within the range set out in subsection (2) or (4), the amount paid shall be disregarded for

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